T.C. Memo. 2003-243
UNITED STATES TAX COURT
JAMES E. WELLS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19467-97. Filed August 13, 2003.
James E. Wells, pro se.
Jason W. Anderson, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined the following defi-
ciencies in, additions under section 6653(b)1 to, and fraud
penalty under section 6663(a) on, petitioner’s Federal income tax
1All section references are to the Internal Revenue Code in
effect for the years at issue. All Rule references are to the
Tax Court Rules of Practice and Procedure.
Page: 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011